That's a lot of posturing for something that's quite easy to ABX:
foo_abx 1.3.1 report
foobar2000 v0.9.4.2
2010/02/08 16:34:13
File A: C:\clip1.wav
File B: C:\clip2.wav
16:34:13 : Test started.
16:34:29 : 01/01 50.0%
16:34:33 : 02/02 25.0%
16:34:36 : 03/03 12.5%
16:34:43 : 04/04 6.3%
16:34:46 : 05/05 3.1%
16:34:52 : 06/06 1.6%
16:34:55 : 07/07 0.8%
16:34:59 : 08/08 0.4%
16:35:03 : 09/09 0.2%
16:35:09 : 10/10 0.1%
16:35:18 : 11/11 0.0%
16:35:22 : Test finished.
----------
Total: 11/11 (0.0%)
Would you like me to post my clips?
EDIT: This was done by cutting a piece of gapless audio into two using mp3splt, decoding the two pieces to wave with foobar2000 and putting them back together in a wave editor and cropping down to a 10 second sample (clip2.wav). clip1.wav is the exact same section of audio from the decoded mp3 before splitting. Yes, the gaps created using mp3DirectCut are with this sample are audible as well!
I can make samples using pcutmp3 to show you guys how this is done correctly if you like.